Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
3. countable noun. In an airport, a lounge is a very large room where people can sit and wait for aircraft to arrive or leave. Instead of taking me to the departure lounge they took me right to my seat on the plane. 4. verb. If you lounge somewhere, you sit or lie there in a relaxed or lazy way. They ate and drank and lounged in the shade. If you don't want to lounge on the beach, you can go on a guided walk along the nature trail. Synonyms: relax, pass time, hang out [informal] , idle More Synonyms of lounge.